Book, Accounting Audit Theory and Practice (Crepaldi) 11/19[LS]

It was with you in mind, the student and candidate, that we created this work. This is a pedagogical-editorial project that, in addition to emphasizing the didactic and doctrinal excellence of its texts, provides a source of quick and practical consultation that combines dynamic study and the complete review of the Accounting Audit for exams and competitions. practical part of the Audit, including several real routines analyzed and interpreted, accompanied by the respective “opinions” and clarifying observations. Throughout the text, it shows that Auditing is a technique that aims to obtain elements of conviction that allow judging whether the records were made in accordance with fundamental accounting principles and whether the resulting accounting statements adequately reflect the economic-financial situation of the asset. , the results of the administrative period examined and the other situations demonstrated therein. This is a manual for the Proficiency Exam, approval of which is a requirement for obtaining or reestablishing professional registration with the Regional Accounting Council (CRC), as established by Law No. 12,249/2010. It is also useful for the Technical Qualification Examination for registration in the National Register of Independent Auditors (CNAI) of the Federal Accounting Council (CFC), established by NBC PA 13, one of the requirements for Accountant registration at CNAI, with a view to working in the area of ​​Independent Auditing. APPLICATIONTextbook for the Auditing discipline of undergraduate and postgraduate courses in Accounting Sciences, Business Administration, Economic Sciences and Information Systems Analysis. Because it is current, practical and objective, it is a reference manual for accountants, administrators, economists and systems analysts, as well as for businesspeople and, mainly, for audit managers involved in the process of training auditors. Also recommended for the National Register of Independent Auditors Examination (CNAI) and the Federal Accounting Council's Sufficiency Examination.